1996 (6) TMI 268

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..... e appeal relates to the assessment of pouches and catch covers. The learned lower authority has held the same to be assessable under Tariff Heading 4819.90. The learned lower authority has taken note of the samples while arriving at his conclusions. The appellants are absent and had, sought for a decision on merits. 2. We observe that inasmuch as the learned lower authority has given his finding .....

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..... mere observation that the position has not been explained satisfactorily is not enough. The learned lower authority should have discussed the issue in the context of the findings of the learned original authority and then only entered a finding as to whether the goods will answer to the description of label or not taking into consideration of the plea of the appellants. In the facts and circumstan .....

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